Inheritance Tax Act 1984, SCHEDULE 1 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
| Portion of value | Rate of tax | |
|---|---|---|
| Lower limit (£) | Upper limit (£) | Per cent. |
| 0 | 325,000 | Nil |
| 325,000 | 40] | |
Textual Amendments
F1Table in Sch. 1 substituted (with application to any chargeable transfer made on or after 6.4.2009) by Finance Act 2006 (c. 25), s. 155(1)(b)(2)(4); and that substitution continued (with effect in relation to chargeable transfers made on or after 6.4.2010) by virtue of Finance Act 2010 (c. 13), s. 8 (in place of the substitution by Finance Act 2007 (c. 11), s. 4)
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
